United States v. Schwartz

OPINION

DIAMOND, District Judge.

Before the court is defendant’s motion to dismiss pursuant to Fed.R.Civ.P. 12(b)(1) plaintiffs action to recover taxes paid to defendant United States of America. Plaintiff asserts jurisdiction pursuant to 28 U.S.C. § 1346(a)(1). Defendant, in its motion to dismiss, contends this court lacks jurisdiction over the subject matter since the government has not waived its sovereign immunity and thus plaintiff lacks standing to sue.

In considering a Rule 12(b) motion to dismiss, the material allegations of the complaint are taken as admitted. Jenkins v. McKeithen, 395…